Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62C, § 87

In the case of a taxpayer determined by the commissioner to be affected by a Presidentially declared disaster, as defined in section 1033(h)(3) of the Internal Revenue Code 1 as in effect for the current taxable year, or a terroristic or military action, as defined in section 692(c)(2) of said Internal Revenue Code,  2 the commissioner may specify a period of up to 1 year that may be disregarded in determining, under this chapter, in respect of any tax liability of such taxpayer (1) whether any of the acts described in paragraph (1) of subsection (a) of section 81 were performed within the time prescribed therefor, determined without regard to extension under any other provision of this chapter for periods after the date determined by the commissioner of such disaster or action, (2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and (3) the amount of any credit or refund.

In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster or action described in subsection (a), the commissioner may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.